Georgia: Tax, Salary & Cost of Living Guide

Verifindex Score

3.98 / 5 - A+

Ranked #1 of 21

Effective tax rate at the $100,000 USD benchmark: 1.0%

Key stats

Median annual salary

GEL 23,000 (US$8,500 USD)

Cost of living index (US = 100)

32.9

Safety

83.13889227996665/100

Healthcare

71/100

Climate: average annual temperature

9.1°C / 48.4°F annual average (1991–2020). Informational, not weighted in Verifindex Score

Happiness

52/100. Informational, not weighted in Verifindex Score

Freedom

51.1377559/100

Tax snapshot (employed, Jan – Dec 2026)

About Georgia for expats

Georgia operates a flat 20% personal income tax on employment income. For small business owners and freelancers, the micro-business regime offers a 1% tax on turnover for those earning under ₾500,000 per year with no employees - one of the most favourable tax structures for solo operators anywhere in the world. Employees also pay a 2% pension contribution.

Georgia does not tax foreign-source income for non-residents, and its Individual Entrepreneur regime offers further tax planning opportunities. The country has a network of double taxation treaties. There is no wealth tax, inheritance tax, or gift tax.

The cost of living in Georgia is exceptionally low. Tbilisi offers a quality of life that far exceeds what the price level would suggest, with a growing café culture, coworking spaces, and a well-established expat community. Batumi on the Black Sea coast is even cheaper. Monthly expenses for a single person in Tbilisi, including rent, can be managed for $800–$1,200.

Salary & income

The median gross salary in Georgia is approximately ₾23,000 per year (around $8,500). The average monthly salary reached ₾2,272 in Q3 2025 according to Geostat. Salaries have been rising at around 10% annually, though they remain low by European standards.

The IT sector is the standout for higher salaries, with experienced developers earning ₾4,000–₾6,000 per month. Tourism, agriculture, and the public sector dominate the broader economy. Many expats in Georgia work remotely for foreign companies, taking advantage of the low cost of living and favourable time zone (GMT+4, overlapping with European and Middle Eastern business hours).

Georgia’s minimum wage in the private sector is just ₾20 per month (approximately $7). It was set in 1999 and has never been updated. Public sector minimum wage is ₾115 per month. In practice, actual wages far exceed these figures, and the minimum wage is effectively symbolic.

Key things to know

Georgia’s public healthcare system is basic but improving. The Universal Healthcare Programme covers emergency care and some outpatient services. Most expats and middle-income Georgians use private healthcare, which is affordable: a GP consultation typically costs $15–25, and private health insurance runs $50–$100 per month. Tbilisi has several modern private hospitals.

Georgia is exceptionally easy to enter. Citizens of 95 countries can stay visa-free for up to one year. There is no formal digital nomad visa because the visa-free regime already covers most remote workers. Permanent residency is available through investment, employment, or family ties. Georgia is not in the EU, but has a deep and comprehensive free trade agreement with the EU.

Georgia has a varied climate: Tbilisi has hot summers (30–38°C / 86–100°F) and cold winters (0–5°C / 32–41°F), while Batumi on the coast is subtropical. Spring and autumn in Tbilisi are particularly pleasant. The country is compact and offers mountains, wine regions, and coastline within a few hours’ drive. Political tensions with Russia remain a background factor. Our personal-freedom proxy uses World Bank Voice and Accountability data.

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